California Revenue and Taxation Code

§ 482.1

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 482.1Div. 1 · Part 2 · Ch. 3 · Art. 2.5

Statute text

View on leginfo.ca.gov

If there is a failure to file a change in ownership statement within the time required by subdivision (b) of Section 480, the successor in interest to the decedent’s property shall be subject to the applicable penalty provided in Section 482.

Legislative history

Amended by Stats. 1981, Ch. 1141, Sec. 12.